Roles Responsibilities A Handbook For CGST Officers

Roles & Responsibilities
A Handbook for CGST Officers
Chennai Outer GST & Central Excise

Tamil Nadu & Puducherry GST Zone
I am extremely delighted to see the Handbook on “Roles and
Responsibilities” for CGST Officers, prepared based on the initiative
of the young inspectors of Chennai Outer CGST Commissionerate. It
is commendable that the handbook is being released at an appropriate
time, as many officers are appointed in the recent past; and several others
are promoted to the higher cadres and have assumed new functional
roles, after the recent annual cycle of promotions.
2. The Handbook, a ready reckoner, would certainly help the

officers of all Ranks, within an Executive CGST Commissionerates, to get
a clear idea of their functions, as mandated in the CGST Act, 2017 and
the Rules made there under.
3. I am very pleased to see that it is designed in a user-friendly

manner so that the officers can navigate to know his/her roles/
responsibilities, as per the GST law, with ease. I appreciate the efforts
in providing the time limits prescribed in law and more importantly,
the hyperlinks to the relevant Circulars/Notifications/Instructions
associated with each function, which further enhances the usefulness of
this Handbook.
4. My best complements to all the officers who had taken this novel
initiative for their contribution; and I wish them a very bright career. I
also congratulate the Commissioner, Chennai Outer CGST and his entire
team of officers for coming out with this Handbook.
I am glad to note that Chennai Outer Commissionerate is bringing out a
booklet on “Roles and Responsibilities” for CGST officers.
The book will be handy for all the officers right from Inspector to the
Principal Commissioner to know their roles in the GST Regime. The
responsibilities are mapped with relevant provisions of law for easy
reference. Further, the e-book version also gives hyperlinks to the
relevant circulars, etc. in relation to the assigned roles of these officers.
I take this opportunity to extend my gratitude to Shri. Mandalika Srinivas,

Principal Chief Commissioner of GST & Central Excise, Tamilnadu &
Puducherry Zone and the officers at the Zonal office for offering very
valuable suggestions to improve the text.
This booklet would have not been possible without the active
contribution from newly joined Inspectors under the guidance of Shri.
Paritosh Vineet Vyas, Deputy Commissioner supported by Shri. C.
Mohan Gopu, Additional Commissioner. My sincere appreciation to all
of them in particular the new Inspectors who have started their career
in government with such a wonderful endeavour.
It is my sincere hope that the book will serve its intended purpose and
make CGST administration even more effective.
FOREWORD
Chennai Outer GST & CEx is immensely pleased to share the “Handbook
on Roles & Responsibilities for CGST officers”. The handbook is intended
to serve as a quick reckoner for officers of all ranks in an Executive GST
Commissionerate- from the Inspector to the Principal Commissioner- of
their statutory roles as defined in the Goods & Services Act, 2017.
The handbook has been divided into four sections- the first two dealing
with the basic functional units of the GST architecture- the Ranges
manned by the Superintendents & Inspectors and the Divisions headed
by the Deputy or Assistant Commissioners. The next two sections
focus on the roles of the senior management- the Joint and Additional
Commissioners and the (Principal) Commissioners. This handbook, apart
from acting as a guide, is also intended to help officers appreciate the
roles of other officers in the chain of command and ensure that instances
of overreach beyond one’s executive powers are avoided.
For the ease of reference, all Sections and Rules dealing with a common
subject have been collected under a single heading. Their content has
been condensed and simplified for easy understanding. Wherever
applicable, statutory time limits have been highlighted in bold. Hyperlinks
to subject- specific Instructions, Circulars, and Notifications have been
provided in the E-version of this handbook to allow officers to read more
on the subject.
It is noteworthy that the initial draft of the Handbook was prepared by
the team of Inspectors who have been freshly recruited into the CBIC
fraternity and are posted to Chennai Outer GST. This assignment in the
early part of their service paves the way for a career deep rooted in a
culture of continuous learning and academic enquiry.
We are immensely grateful to Shri Mandalika Srinivas, Principal Chief
Commissioner, Tamil Nadu & Puducherry GST Zone for his guidance and
encouragement and to Dr M G Thamizhvalavan, Commissioner, Chennai
Outer GST for his leadership. It is hoped that this handbook will be
especially helpful for officers who have seen a change in their functional
roles after the annual cycle of promotions. We request all readers
and users of the Handbook to share their opinion and suggestions on
improving the text further. It shall be our constant endeavor to update
the E-version of this Handbook when demanded by future changes in
the statute. We solicit your support and cooperation for the same.
ROLES & RESPONSIBILITIES
Principal Commissioner/
Commissioner
Additional Commissioner
Quick Joint Commissioner

Guide
Pick Your
Role Headquarters Preventive Unit
Division Deputy/
Assistant Commissioner
Range Officer
Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone ix
INDEX
1. Range Functions1
1.1 Inspector2
1.1.1 Returns 2
1.1.2 Accounts and Records 2
1.2 Superintendent3
1.2.1 Registration 3
1.2.2 Assessment, Scrutiny & Audit3
1.2.3 Power to Summon 4
1.2.4 Demands and Recovery, Adjudication 4
2. Deputy/ Assistant Commissioner 5
2.1 Division 6
2.1.1 Registration6
2.1.2 Refunds 6
2.1.3 Assessment, Scrutiny & Audit 7
2.1.4 Demands & Recovery 8
2.2 Headquarters’ Anti Evasion Deputy/ Assistant Commissioner10
2.2.1 Offences & Penalties 10
2.2.2 Inspection, Search, Seizure 10
3. Senior Management 13
3.1 Joint Commissioner/ Additional Commissioner14
3.1.1 Registration14
3.1.3 Inspection, Search & Seizure 14
3.1.5 Appeals & Revision 15
3.2 Commissioner 16
3.2.1 Proper Officer 16
3.2.2 Registration 16
3.2.3 Accounts & Records 16
3.2.4 Returns 17
3.2.5 Refunds 17
3.2.7 Inspection, Search & Seizure 18
3.2.9 Offences, Arrests & Prosecution 20
3.2.10 Appeals & Revision 20
3.2.11 Transitional Provisions 21
3.2.12 Miscellaneous 21
x Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone
4. Instructions & Guidelines23

4.1 Registration 24
4.2 Refunds 24
4.3 Demands & Recovery, Adjudication 24
4.4 Inspection, Search & Seizure 25
4.5 Arrest & Prosecution 25
4.6 Assessment, Scrutiny & Audit 25
4.7 Offences & Penalties 26
4.8 Clarificatory Instructions 26
4.9 Miscellaneous 26
5. Circulars 27
5.1 Accounts & Records 28
5.2 Appeals 28
5.3 Taxability 28
5.4 Clarificatory Circulars 31
5.5 Demands & Recovery 37
5.7 ITC 38
5.8 Place of Supply 39
5.9 Proper Officer 40
5.10 Rate & Classification 40
5.11 Refund 44
5.12 Registration 48
5.13 Returns 49
5.14 SOP 50
5.15 Transitional Provisions 51
5.16 Value of Supply 52
Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone xi
1. Range Functions
1.1 Inspector
1.2 Superintendent
1.1 Inspector
1.1.1 Accounts & Records
Rule 56(6) If any taxable goods are found to be stored at

anyplace(s) other than at PPOB without the cover
of any valid documents, the Inspector shall
determine the amount of tax payable on such
goods as if such goods have been supplied by
the registered person.
Rule 58(5) The owner or the operator of the go down shall

store the goods in such manner that they can be
identified item-wise and owner-wise and shall
facilitate any physical verification or inspection by
the Inspector on demand.
1.1.2 Returns
Rule 68 Notice to non filers of returns
2 Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone
1.2 Superintendent
1.2.1 Registration
Sec 25 (8) Suo moto registration: Superintendent can

Rule 16 register any person who is liable to be registered
under the Act but has failed to obtain registration
Sec 28 Amendment of registration
Rule 19 Failure to process the application within stipulated
time limits, will lead to deemed approval
Sec 29(1)-(6) Cancellation or suspension of registration

Rule 22
Rule 9 Verification of application for registration and its
approval
Failure to process the application within stipulated
time limits, will lead to deemed approval
Rule 10 Issue of registration certificate
Rule 12 Grant of registration to taxpayers involved in

TDS & TCS transactions
Rule 17 Assignment of UIN to certain identities
1.2.2 Assessment, Scrutiny & Audit
Sec 35(6) The Superintendent shall determine the tax

payable on goods and services which have not been
accounted for by the taxpayer as per provisions of
Sec 35(1)
Rule 56(6) If any taxable goods are found stored at any place
other than the principal place of business without
any documents, Superintendent shall determine
tax payable on such goods
Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone 3
Sec 61 Superintendent is the proper officer for carrying

Rule 99 out the scrutiny of returns
Sec 62 Superintendent is the proper officer for carrying

out best judgement assessment of tax liability for
non filers
Within 5 years from the date specified for filing of
Annual returns for that financial year
Sec 65 Superintendent is the proper officer for issuing

notice under Sec 73 within his financial powers , if
required after the conduct of an Audit.
1.2.3 Power to Summon

Sec 70(1) Superintendent has the power to summon a
person(s) during the course on an inquiry and ask
him to furnish necessary documents
Read more: Instruction No 3/2022-23
1.2.4 Demands & Recovery
Sec 73 Determination of tax not paid or short paid or

erroneously refunded or input tax credit wrongly
availed or utilised for any reason other than fraud
or any wilful-misstatement or suppression of facts
Rue 142 Notice and demands under the Act: Super indent
is the proper officer for issuing DRC01A, DRC01,
DRC04, DRC05 and DRC08 forms electronically
to the noticee
2. Deputy/ Assistant Commissioner
2.1 Division
2.2 Headquarters Anti-evasion Unit
2.1 Divisional Deputy/ Assistant Commissioner

2.1.1 Registration
Sec 27(1) DC/AC can extend the registration granted
Proviso 1 to casual taxable person and non resident taxable
person
Extension can not be more then 90 days beyond
the date on which registration expires
Sec 30 Revocation of cancellation of registration
Rule 23 Within 30 days from the date of filing of the
application for revocation
Rule 25 Physical verification of premises due to failure of
Aadhar authentication during registration or for
any other reason after granting registration.
Report of the Physical Verification has to be
recorder on the portal within 15 days
Sec 10(5) DC/AC is the proper officer to check the eligibility
Rule 6 and validity of person to opt for the composition
levy and issue notice if he finds a contravention
2.1.2 Refunds
Sec 54(5) Crediting the refund amount rejected on the
grounds mentioned under Sec 54 to the Consumer
Welfare Fund
(6) Refund on a provisional basis
Rule 91
(7) Issuing a refund sanction order
Rule 92 Within 60 days from the date of application
Read more: Instruction No 3/2022
(10) Withholding payment of or deducting due
amount from the refund in the case of defaulters
Rule 86(4) Recrediting the rejected amount back to the

applicant’s credit ledger after passing the refund
order through form PMT03
Rule 87(11) Recrediting the rejected amount back to the
applicant’s credit ledger after passing the refund
order through form PMT03
Rule 90(2), (3) Issuing Acknowledgement or Deficiency memos
for refund claims received
Rule 94 Order sanctioning interest on delayed refunds
Sec 60(1) Provisional assessment of tax

Within 90 days from the receipt of request from
taxpayer
(2) The DC/SC shall determine the amount of bond/
surety/ security against payment of tax on
provisional basis
(3) Final assessment order in cases of provisional
assessment
Within six months of issuing provisional
assessment order under Sec 60(1)
Rule 98 Provisional Assessment
Sec 63 Assessment of unregistered persons

Rule 100 Within five years of the date for filing annual
returns for that financial year
Sec 64(1) Summary assessment

With prior permission of AdC/JC
Sec 65(6) The concerned DC/AC shall inform an auditee

Rule 100 about the findings of the audit and their reasons
Sec 74(1) The DC/AC shall issue show cause notice for tax
short paid or erroneously refunded or credit
availed incorrectly for reasons of fraud or wilful
misstatement
Atleast 6 months before the due date for passing an
order prescribed under Sec 74(10)
74(3) Statement of Demand for periods other than those

covered in notice under Sec 74(1)
74(5) Ascertaining the tax short paid and ensuing

interest, penalty before issuing a notice
74(6) The DC/AC shall not serve notice under Sec 74(1)
if he receives information of payment of tax
ascertained in Sec 74(5)
74(9) The power to issue an order against notice issued

under Sec 74(1)
Sec 76 Show cause notice to person who has collected

tax but not paid to the government ; followed by
final order against the notice
Sec 79(1) DC/AC is the proper officer for recovery of tax

under Sec 79(1)
Rule 145 Recovery from a third person (Garnishee notice
under section 79)

Rule 143 Recovery by deduction from any money owed
Rule 144 Recovery by sale of goods under control of
proper officer (DC/AC)
Rule 146 Recovery through execution of a decree of a civil
court (Form DRC 15)
Rule 147 Recovery by sale of movable and immovable
property
Rule 151 Attachment of debt and shares
Rule 152 Attachment of property in custody of public
officers or court
Rule 153 Attachment of interest in partnership
Rule 155 Recovery through land revenue authority
Rule 156 Recovery through courts, as if it were a fine
imposed under the Code of Criminal P rocedure,
1973
2.2 Headquarters’ Preventive Deputy/ Assistant

Commissioner
2.2.1 Offences & Penalties
Sec 123 DC/AC can impose penalty for failure to furnish

information return
Sec 127 DC/AC can impose penalty on a person liable to

be penalised, but the penalty is not covered under
any other penal sections of the Act
2.2.2 Inspection, search and seizure
Sec 129 Issue of show cause notice and subsequent order

following detention or seizure of goods or
conveyance in transit
The notice must be issued within seven days of

detention or seizure and the final order within 7
days of issuing the notice
Sec 130(6),(7) DC/AC is the proper officer for adjudging

confiscation of goods or conveyances and levy of
penalty
Sec 74(1) The DC/AC shall issue show cause notice for tax
short paid or erroneously refunded or credit
availed incorrectly for reasons of fraud or wilful
misstatement
Atleast 6 months before the due date for passing an

order prescribed under Sec 74(10)
74(3) Statement of Demand for periods other than

those covered in notice under Sec 74(1)
74(5) Ascertaining the tax short paid and ensuing

interest, penalty before issuing a notice
74(6) The DC/AC shall not serve notice under Sec 74(1)
if he receives information of payment of tax
ascertained in Sec 74(5)
74(9) The power to issue an order against notice issued

under Sec 74(1)
Sec 76 Show cause notice to person who has collected

tax but not paid to the government ; followed by
final order against the notice
Sec 79(1) DC/AC is the proper officer for recovery of tax

under Sec 79(1)
Rule 145 Recovery from a third person (Garnishee notice

under section 79)
Rule 143 Recovery by deduction from any money owed
Rule 144 Recovery by sale of goods under control of

proper officer(DC/AC)
Rule 146 Recovery through execution of a decree of a civil

court (Form DRC 15)
Rule 147 Recovery by sale of movable and immovable

property
Rule 151 Attachment of debt and shares
Rule 152 Attachment of property in custody of public

officers or court
Rule 153 Attachment of interest in partnership
Rule 155 Recovery through land revenue authority
Rule 156 Recovery through courts, as if it were a fine

imposed under the Code of Criminal Procedure,
1973
3. Senior Management
3.1 Additional/Joint Commissioner
3.2 Pr. Commissioner/
Commissioner
3.1 Additional / Joint Commissioner

3.1.1 Registration
Sec 30(1) Additional Commissioner can extend time limit for

Proviso 1 filing application for revocation of cancellation of
registration by thirty days
Sec 60(3) Extension of time for passing final assessment

Proviso 1 order after provisional assessment Upto six months
beyond the due date
Sec 64(1) Prior approval of Joint Commissioner is required

for carrying out summary assessment
3.1.3 Inspection, Search & Seizure

Sec 67(1),(2), Power of Inspection, Search and Seizure
(5),(9)
Rule 139(1),(2) Read more: Instruction No 1/2020-21
(3),(4)
Sec 71(1),(2) Power to authorise access to business premises
for inspection

Sec 81 Proper officer to decide whether the transfer of
Proviso property is void or not as per provisions of Sec 81
Sec 83
Sec129(6) Proper officer to reduce the time to initiate sale or
Proviso 2 disposal of detained or seized goods when the
goods are of hazardous or perishable nature
Read more: Notification No 39/2021- CT
Rule 140(2) Bond & security for release of goods
Read more: Notification No 43/2020-CT

erroneously refunded or ITC wrongly utilised

erroneously refunded or ITC wrongly utilised
by reasons of fraud or wilful misstatement or
suppression of facts
Read more: Circular No. 31/05/2018-GST

Circular No.169/01/2022-GST
3.1.5 Appeals & Revision
Sec 109A(1),(2) Appeals against decisions or orders passed

by DC/ AC lies with the Additional Commissioner
Joint Commissioner(Appeals)
3.2 Commissioner
3.2.1 Proper officer
Sec 2(91) Definition of proper officer: Commissioner or any
other officer assigned that function by the
Commissioner in the Board
Sec 5(3) Delegation of powers by the Commissioner to
officers subordinate to him
3.2.2 Registration
Sec 25(9)(b) Notifying a person or class of persons to be
granted Unique Identity Number(UIN)
Sec 30 (1)(b) Extension of time for applying for revocation
of cancellation of registration
Rule 3(1) Extension of time for filing intimation of
opting for Composition levy Form CMP 01
Rule 9(1) Authorisation by Commissioner to any
Proviso b subordinate officer for approving the exercise
of Physical Verification for a new registration
Rule 19(1A) Commissioner can issue order to give effect
to amendments in registration from any date
earlier than the effective date of amendment.
i,.e date of submission of Form REG 14
3.2.3 Accounts & Records
Sec 35(3) Notify person(s) to maintain additional records or

documents for a specified purpose
Sec 35(4) For taxpayers not in a position to maintain records

as prescribed by the Act, Commissioner may
permit maintenance of records in a manner
specified by him
Rule 48(4) Commissioner may on recommendation of the

Proviso Council exempt any person(s) from issuing E
invoices with Invoice Reference Number in the
manner specified in this Rule
3.2.4 Returns
Sec 37(1) Extension of time limit for furnishing details of
Proviso 2 outward supply
Read more: GSTR 1
Sec 39(6) Extension of time limit for filing monthly summary
return
Read more: Concept paper on GSTR 3B
Sec 44 Commissioner may, on the recommendation of the
Proviso 1 Council, by notification exempt class of registered
persons from filing annual return
Sec 52(4) Extension of time limit for filing returns by E
Proviso 1 Commerce Operators (ECO) collecting tax at
source
Sec 52(5) Extension of time limit for filing annual returns for
Proviso 1 ECOs
Rule 45 (3) Extension of time limit by Notification for declaring
in ITC 04 details of challans in respect of goods
involved in job work
Rule 78 Commissioner may on recommendation of Council
extend the time for matching of details furnished
by ECOs and suppliers
3.2.5 Refunds
Sec 54(11) Withholding refunds in cases of pending
appeal against the refund order or pending
departmental proceedings against the applicant

Sec 60(3) Extension of time for passing final assessment
Proviso 1 order after provisional assessment Upto four
years beyond the extension given by AdC/JC
Sec 65(1) Commissioner may conduct audit of any registered
person
Sec 65(4) Commissioner may extend the time of completion
Proviso 1 of audit by six months beyond the stipulated time
of 3 months from the date of commencement
Sec 66(1) Approval for special audit by chartered accountant
or cost accountant nominated by the
Commissioner
Sec 66(5) Determination of remuneration to be paid to
chartered accountant/ cost accountant
for conducting special audit
Read more: SOP for Scrutiny of Returns
3.2.7 Inspection, Search and Seizure
Sec 67(1),(2) Power of Inspection, Search and Seizure

Read more: Instruction No 1/2020-21
Sec 67(10) The provisions of the Code of Criminal Procedure,
1973, relating to search and seizure, shall apply to
search & seizure under this Act subject to the
modification that sub-section (5) of section 165 of
the said Code shall have effect as if for the word
“Magistrate, the word “Commissioner” were
substituted.
Sec 67(12) Commissioner shall authorize purchase of goods
from a taxable person for checking issue of
invoices
Sec 71(1) Power to authorise access to business premises

for inspection
3.2.8 Demands and Recovery
Sec 78 Commissioner can initiate recovery proceedings

earlier than the time specified under Sec 78 which
is three months from the date of service of order
Sec 80 Extend time limit for payment of dues or permit

payment in instalments
Rule 158(2)
Rule 158(1) The Commissioner can call for a report from the
jurisdictional officer regarding financial ability of
the person, who has filed a request u/s 80, to pay
the amount
Sec 83 Provisional attachment of property in the interest

of revenue
Read more: Guidelines for Provisional Attachment
Rule 159(1) Such attachment shall cease to have effect after
one year from the date of order
Sec 84 (a) Continuation and validation of recovery

proceedings- Commissioner shall serve a notice of
demand in cases where the tax dues are enhanced
following an appeal or revision
Sec 88(1) The liquidator shall intimate the Commissioner of

his appointment within 30 days of the appointment
Sec 88(2) Commissioner shall within 3 months of the

intimation of appointment of the liquidator notify
Rule 160 to the liquidator the amount payable by the
company under liquidation
Read more: Guidelines for recovery under Sec 79
3.2.9 Offences, Arrests & Prosecution
Sec 69(1) Power to authorise arrest for offences under

Sec 132 (1)
Read more: Instruction No 2/2022-23 GST-INV
Sec 132(6) No person can be prosecuted without prior

approval of Commissioner
Read more: Instruction No 4/2022-23 GST-INV
Sec 134 No court shall take cognizance of any offence

punishable under the CGST Act without prior
sanction of the Commissioner
Section 138 Commissioner is empowered to compound the

offences under this Act
3.2.10 Appeals & Revision

Sec 107(2) Commissioner can direct any subordinate officer
to file an appeal with the Appellate Authority
against an order of the original adjudicating
authority
Within six months of the communication of the
order
Read more: SOP for Post Audit & Review of
Refund Orders
Sec 112(3) Commissioner may direct any subordinate officer
to file an appeal with the Appellate Tribunal against
an order of the Appellate Authority or Revisional
Authority
Within six months from the date on which the
order has been passed
Sec 113(3) Appellate Tribunal may amend any errors in its

order on its own accord or on being informed by
the Commissioner
Within three months from the date of the order
Rule 109A Appeals against decisions or orders passed by
AdC/JC lie with the Commissioner(Appeals)
Rule 116 Commissioner may disqualify authorised
representative for reasons of misconduct
3.2.11 Transitional Provisions

Sec 140(5) Proviso 1 , Sec 141(1) Proviso 1, Sec 141(2) Proviso 1,
Sec 141(3) Proviso 1, Sec 142(12) Proviso 1:
Relate to extension of time limit for fulfilling certain
conditions under Transitional provisions.
3.2.12 Miscellaneous
Rule 83(5) Commissioner shall entertain appeals by GST

Practitioner against an order of disqualification
Rule 83(6) Based on the written request of a person who has

failed to avail an attempt for qualifying as a
GST Practitioner due to unforeseen circumstances,
the jurisdictional
Commissioner may recommend the request to

NACIN for an additional attempt.
Rule 86A(1) Commissioner can authorise officers to block

credit if found ineligible or fraudulently availed
Read more: Guidelines for disallowing credit under
Rule 86A
Rule 128 Commissioner may forward application to

Standing and Screening Committees for Anti
Profiteering
Rule 138B(1) Commissioner may authorise officers to carry out

verification of E way bill for inter and intra state
movement of goods.
4. Instructions & Guidelines
4.1 Registration
4.2 Refunds
4.3 Demands & Recovery, Adjudication
4.4 Inspection, Search & Seizure
4.5 Arrest & Prosecution
4.6 Assessment, Scrutiny & Audit
4.7 Offences & Penalties
4.8 Clarificatory Instructions
4.9 Miscellaneous
4.1 Registration
03/2019-20 Monitoring of Companies under the process

[GST-INV] of strike off u/s 248 of Companies Act, 2013.
4.2 Refunds
2/1/2020-GST Implementation of decision to expedite

pending refund claims - reg.
Instruction No. Procedure relating to sanction, post-audit

03/2022-GST and review of refund claims
Instruction No. Manner of processing and sanction of IGST

04/2022-GST refunds, withheld in terms of clause (c) of
sub-rule (4) of rule 96, transmitted to the
jurisdictional GST authorities under sub-
rule (5A) of rule 96 of the CGST Rules, 2017.
4.3 Demands & Recovery, Adjudication
01/2021-22 Reporting of major cases of GST evasion.

[GST-INV]
02/2021-22 Issuance of SCNS in Time Bound Manner–

[GST-INV-DR] Regarding.
Instruction No. Guidelines for recovery under section 79

01/2022-GST for cases covered under explanation to
Section75(12) of the CGST Act, 2017
01/2020-21 Instructions / Guidelines regarding

[GST-INV- procedures to be followed during Search
DGOV Ref] Operation.
Instruction No. Deposit of tax during the course of search,

01/2022-23 inspection or investigation
[GST-INV]
4.5 Arrest & Prosecution
01/2019-20 Arrest under GST- Filing of Caveat in Hon’ble

[GST-INV- Supreme Court.
Arrest-caveat]
02/2019-20 Direction of Hon’ble Supreme Court in the

[GST-INV- matter of SLP No. 4322-4324/2019.
Arrest-caveat]
Instruction No. Guidelines for launching of prosecution

04/2022-23 under the Central Goods & Services Tax Act,
[GST-Inv.] 2017
4.6 Assessment, Scrutiny & Audit
Instruction No. Standard Operating Procedure (SOP) for

02/2022-GST Scrutiny of returns for FY 2017-18 and 2018-
19
4.7 Offences & Penalties
02/2021-22 Protocol for sharing of information by Law

[GST-INV-ISP] and Enforcement Agencies & Department
with Central Economic Intelligence Bureau.
Instruction No. Guidelines for arrest and bail in relation to

02/2022-23- offences punishable under the CGST Act,
[GST-INV] 2017.
Instruction No. Guidelines on Issuance of Summons Under

03/2022-23 Section 70 of the Central Goods & Services
[GST-INV] Tax Act, 2017
4.8 Clarificatory Instructions
3/2/2020-GST Payment of GST by real estate promoter/

developer supplying construction of
residential apartment etc,on the shortfall
value of inward supplies from registered
supplier at the end of the financial year–reg.
4.9 Miscellaneous
Corrigendum Corrigendum to Instruction No. 01/2020-21.

[GST INV-OD]
5. Circulars
5.1 Accounts & Records 28
5.2 Appeals 28
5.3 Taxability 28
5.4 Clarificatory Circulars 31
5.5 Demands & Recovery 37
5.7 ITC 38
5.8 Place of Supply 39
5.9 Proper Officer 40
5.10 Rate & Classification 40
5.11 Refund 44
5.12 Registration 48
5.13 Returns 49
5.14 SOP 50
5.15 Transitional Provisions 51
5.16 Value of Supply 52
5.1 Accounts & Records
Corrigendum Corrigendum to Circular No. 23/23/2017-

GST dated 21st December 2017 issued vide
F. No. 349/58/2017- regarding
23/23/2017- Issues in respect of maintenance of books

GST of accounts relating to additional place of
business by a principal or an auctioneer for the
purpose of auction of tea, coffee, rubber etc.
5.2 Appeals
25/25/2017- Manual filing of applications for Advance

GST Ruling and appeals before Appellate Authority
for Advance Ruling.
132/2/2020 - To issue clarification in respect of appeal

GST in regard to non-constitution of Appellate
Tribunal -reg.
5.3 Taxability
19/19/2017- Clarification on taxability of custom milling

GST of paddy.
44/18/2018- Issue related to taxability of ‘tenancy rights’

CGST under GST- Regarding.
55/29/2018- Taxability of services provided by Industrial

GST Training Institutes (ITI) .
66/40/2018- GST on Residential programmes or camps

GST meant for advancement of religion, spirituality
or yoga by religious and charitable trusts
77/51/2018- Denial of composition option by tax

GST authorities and effective date thereof
82/01/2019- Applicability of GST on various programmes

GST conducted by the Indian Institutes of
Managements (IIMs).
83/02/2019- Applicability of GST on Asian Development

GST Bank (ADB) and International Finance
Corporation (IFC).
84/03/2019- Clarification on issue of classification of service

GST of printing of pictures covered under 998386.
Clarification on GST rate applicable on supply

85/04/2019- of food and beverage services by educational
GST institution.
GST on Services of Business Facilitator (BF)

86/05/2019- or a Business Correspondent (BC) to Banking
GST Company.
100/19/2019- GST Applicability on Seed Certification Tags.

GST
101/20/2019- GST exemption on the upfront amount payable

GST in installments for long term lease of plots,
under Notification No. 12/2017, Central Tax
(Rate), S.No. 41, dated 28.06.2017.
109/28/2019- Clarification on issues related to GST on

GST monthly subscription/contribution charged
by a Residential Welfare Association from
its members.
114/33/2019- Clarification on scope of support services to

GST exploration, mining or drilling of petroleum
crude or natural gas or both.
115/34/2019- Clarification on issue of GST on Airport levies.

GST
116/35/2019- Levy of GST on the service of display of name

GST or placing of name plates of the donor in the
premises of charitable organisations receiving
donation or gifts by individual donors.
117/36/2019- Clarification on applicability of GST

GST exemption to the DG Shipping approved
maritime courses conducted by Maritime
Training Institutes of India.
119/38/2019- Clarification regarding taxability of supply of

GST securities under Securities Lending Scheme,
1997.
130/2019-GST RCM on renting of motor vehicles.
140/10/2020 - Clarification in respect of levy of GST on

GST Director’s Remuneration.
149/05/2021- Clarification regarding applicability of

GST GST on supply of food in Anganwadis and
Schools.
150/06/2021- Clarification regarding applicability of GST

GST on the activity of construction of road where
considerations are received in deferred
payment (annuity).
151/07/2021- Clarification regarding GST on supply of

GST various services by Central and State Board
(such as National Board of Examination)
170/02/2022- Mandatory furnishing of correct and proper

GST information of inter-State supplies and
amount of ineligible/blocked Input Tax Credit
and reversal thereof in return in FORM GSTR-
3B and statement in FORM GSTR-1
178/10/2022- GST applicability on liquidated damages,

GST compensation and penalty arising out of
breach of contract or other provisions of law
11/11/2017- Clarification on taxability of printing

GST contracts.
12/12/2017- Seeks to clarify the applicability of GST on

GST the superior kerosene oil [SKO] retained for
the manufacture of Linear Alkyl Benzene
[LAB].
5.4 Clarificatory Circulars
14/14/2017-GST Procedure regarding procurement of

supplies of goods from DTA by (EOU)/
(EHTP Unit /STP Unit/BTP Unit.
21/21/2017-GST GST dated 22.11.2017 is issued to clarify

on Inter-state movement of rigs, tools and
spares, and all goods on wheels [like cranes].
22/22/2017-GST Clarification on issues regarding treatment

of supply by an artist in various States and
supply of goods by artists from galleries.
30/4/2018-GST GST dated 25.01.2018 clarification

regarding supplies made to the Indian
Railways classifiable under any chapter,
other than Chapter 86 .
32/06/2018-GST Clarifications regarding GST in respect of

certain services as decided in 25th GST
Council meeting.
34/8/2018-GST Clarification regarding GST in respect of

certain services.
35/9/2018-GST Clarification regarding taxable services

provided by the member of the Joint
Venture(JV) to the JV and vice versa and
inter se between the members of the JV.
38/12/2018-GST Clarifications on issues related to Job Work.
47/21/2018-GST Clarifications of certain issues under GST.
57/31/2018-GST Scope of Principal-agent relationship in the

context of Schedule I of the CGST Act.
61/35/2018-GST E-way bill in case of storing of goods in

godown of transporter.
65/39/2018-GST Guidelines for Deductions and Deposits of

TDS by the DDO under GST
67/41/2018-GST Modification to the Guidelines for

Deductions and Deposits of TDS by the
DDO under GST as clarified in Circular No.
65/39/2018-DOR dated14.09.2018 - reg
72/46/2018-GST Circular to clarify the procedure in respect

of return of time expired drugs or medicines
73/47/2018-GST Scope of principal and agent relationship

under Schedule I of CGST Act, 2017 in the
context of del-credre agent.
74/48/2018-GST Circular clarifying collection of tax at source

by Tea Board of India.
75/49/2018-GST Guidelines for processing of applications

for financial assistance under the Central
Sector Scheme named ‘Seva Bhoj Yojna’ of
the Ministry of Culture
Corrigendum Corrigendum to Circular No. 76/50/2018-GST
76/50/2018-GST Clarification on certain issues (sale by

government departments to unregistered
person; leviability of penalty under section
73(11) of the CGST Act; rate of tax in case
of debit notes / credit notes issued under
section 142(2) of the CGST Act; applicability
of notification No. 50/2018-Central Tax;
valuation methodology in case of TCS under
Income Tax Act and definition of owner of
goods) related to GST
87/06/2019-GST Seeks to clarify meaning of the term “eligible

duties” in section 140(1) of CGST Act, 2017.
88/07/2019-GST Seeks to make amendments in the earlier

issued circulars in wake of amendments in
the CGST Act, 2017 (which shall come into
force w.e.f. 01.02.2019).
90/09/2019-GST Seeks to clarify situations of compliance of

rule 46(n) of the CGST Rules, 2017 while
issuing invoices in case of inter- State supply.
91/10/2019-GST Seeks to give clarification regarding tax

payment made for supply of warehoused
goods while being deposited in a customs
bonded warehouse for the period July, 2017
to March, 2018.
92/11/2019-GST Circular clarifying various doubts related to

treatment of sales promotion scheme under
GST
93/12/2019-GST Seeks to clarify nature of supply of Priority

Sector Lending Certificates (PSLC)-regarding

GST
102/21/2019-GST Clarification regarding applicability of GST

on additional / penal interest-reg
105/24/2019-GST Clarification on various doubts related

to treatment of secondary or post-sales
discounts under GST - reg.
107/26/2019-GST which seeks to clarify various doubts

related to supply of Information Technology
enabled Services (ITeS services).
108/27/2019-GST which seeks to clarify issues regarding

procedure to be followed in respect of goods
sent / taken out of India for exhibition or on
consignment basis for export promotion.
112/31/2019-GST S e e k s t o w i t h d ra w C i r c u l a r N o .
105/24/2019-GST dated 28.06.2019.
120/39/2019- GST Clarification on the effective date of

explanation inserted in notification No. 11/
2017- CTR dated 28.06.2017, Sr. No. 3(vi).
121/40/2019-GST Clarification related to supply of grant of

alcoholic liquor license.
126/45/2019-GST Clarification on scope of the notification entry

at item (id), related to job work, under heading
9988 of Notification No. 11/2017-Central
Tax (Rate) dated 28-06-2017-reg.
127/46/2019-GST seeks to ab-initio withdraw the Circular No.

107/26/2019 dated 18.07.2019.
134/04/2020-GST Seeks to clarify issues in respect of issues

under GST law for companies under
Insolvency and Bankruptcy Code, 2016
138/08/2020-GST Seeks to clarify ‘issues in respect of

challenges faced by the registered persons
in implementation of provisions of GST Laws’.
142/12/2020- Clarification of issues relating to application

GST of sub-rule (4) of rule 36 of the CGST Rules,
2017, cumulatively for the months of
February, 2020 to August, 2020
146/02/2021-GST Clarification in respect of applicability of

Dynamic Quick Response (QR) Code on
B2C invoices and compliance of notification
14/2020- Central Tax dated 21st March,
2020 - Reg.
156/12/2021-GST Clarification in respect of applicability of

2020 - Reg.
157/13/2021-GST Clarification regarding extension of

limitation under GST Law in terms of Hon’ble
Supreme Court’s Order dated 27.04.2021.
159/15/2021-GST Clarification on doubts related to scope of

“Intermediary”

GST
160/16/2021-GST Clarification in respect of certain GST

related issues
165/21/2021 Clarification in respect of applicability of

2020
172/04/2022-GST Clarification on various issue pertaining to

GST
185/17/2022-GST Clarification with regard to applicability of

provisions of section 75(2) of Central Goods
and Services Tax Act, 2017 and its effect on
limitation
186/18/2022-GST Clarification on various issue pertaining to

GST
187/19/2022-GST Clarification regarding the treatment of

statutory dues under GST law in respect of
the taxpayers for whom the proceedings
have been finalised under Insolvency and
Bankruptcy Code, 2016
5.5 Demands & Recovery
42/16/2018-GST clarifying the procedure for recovery of

arrears under the existing law and reversal
of inadmissible input tax credit.
58/32/2018-GST Recovery of arrears of wrongly availed

CENVAT credit under the existing law and
inadmissible transitional credit.
171/03/2022-GST Clarification on various issues relating

to applicability of demand and penalty
provisions under the Central Goods
and Services Tax Act, 2017 in respect of
transactions involving fake invoices.
41/15/2018-GST Clarifying the procedure for interception

of conveyances for inspection of goods in
movement, and detention, release and
confiscation of such goods and conveyances.
49/23/2018-GST Seeks to modify Circular No. 41/15/2018-GST
64/38/2018-GST Modification of the procedure for interception

of conveyances for inspection of goods in
movement, and detention, release and
confiscation of such goods and conveyances,
as clarified in Circular Nos. 41/15/2018-GST
dated 13.04.2018 and 49/23/2018-GST
dated 21.06.2018 - regarding
5.7 ITC
16/16/2017-GST Clarifications regarding applicability of GST
and availability of ITC in respect of certain
services.
33/07/2018-GST Directions under Section 168 of the CGST

Act regarding non-transition of CENVAT
credit under section 140 of CGST Act or
non-utilization thereof in certain cases-reg.
96/15/2019-GST Seeks to clarify issues in respect of transfer

of input tax credit in case of death of sole
proprietor.
98/17/2019-GST Seeks to clarify the manner of utilization of

input tax credit post insertion of the rule 88A
of the CGST Rules.
123/42/2019- Seeks to clarify restrictions in availment of

GST input tax credit in terms of sub-rule (4) of
rule 36 of CGST Rules, 2017.
133 03/2020- Seeks to clarify issues in respect of

GST apportionment of input tax credit (ITC)
in cases of business reorganization under
section 18 (3) of CGST Act read with rule
41(1) of CGST Rules
174/06/2022- Prescribing manner of re-credit in electronic

GST credit ledger using FORM GST PMT-03A.
183/15/2022- Clarification to deal with difference in Input

GST Tax Credit (ITC) availed in FORM GSTR-3B
as compared to that detailed in FORM GSTR-
2A for FY 2017-18 and 2018-19
184/16/2022- Clarification on the entitlement of input

GST tax credit where the place of supply is
determined in terms of the proviso to sub-
section (8) of section 12 of the Integrated
Goods and Services Tax Act, 2017
5.8 Place of Supply
103/22/2019- Clarification regarding determination of

GST place of supply in certain cases-reg.
118/37/2019- Clarification regarding determination of place
GST of supply in case of software/design services
related to Electronics Semi-conductor and
Design Manufacturing (ESDM) industry.
5.9 Proper Officer
9/9/2017-GST Authorized officer for enrollment of Goods

and Services Tax Practitioner.
31/05/2018 - Proper officer under sections 73 and 74 of

GST the Central Goods and Services Tax Act,
2017 and under the Integrated Goods and
Services Tax Act, 2017.
169/01/2022- Amendment to Circular No. 31/05/2018-

GST GST, dated 9th February, 2018 on ‘Proper
officer under sections 73 and 74 of the
Central Goods and Services Tax Act, 2017
and under the Integrated Goods and Services
Tax Act, 2017
5.10 Rate & Classification
46/20/2018-GST Applicable GST rate on Priority Sector

Lending Certificates (PSLCs), Renewable
Energy Certificates (RECs) and other similar
scrips -regarding.
50/24/2018-GST Seeks to withdraw Circular No. 28/02/2018-

GST dated 08.01.2018 as amended vide
Corrigendum dated 18.01.2018 and Order
No 02/2018-CT dated 31.03.2018-reg.
51/25/2018-GST Applicability of GST on ambulance services

provided to Government by private service
providers under the National Health Mission
(NHM)
52/26/2018-GST Circular No. 52/26/2018-GST dated

09.08.2018 i.r.o. clarification regarding
applicability of GST rates on various goods
and services.

09.08.2018 i.r.o. clarification regarding
applicability of GST on petroleum
gases retained for the manufacture of
petrochemical and chemical products

09.08.2018 i.r.o. classification of fertilizers
supplied for use in the manufacture of other
fertilizers at 5 % GST rate.
62/36/2018-GST Levy of GST on Priority Sector Lending

Certificate-reg.
80/54 /2018-GST Clarification regarding GST rates &

classification (goods)
81/55/2018-GST seeks to clarify GST rate for Sprinkler and

Drip irrigation System including laterals.
163/19/2021- Clarification regarding GST rates &

GST classification (goods) based on the
recommendations of the GST Council in its
45th meeting held on 17th September, 2021
at Lucknow-reg.
164/20/2021- Clarifications regarding applicable GST rates

GST & exemptions on certain services.
167/23/2021 GST on service supplied by restaurants

through e-commerce operators-reg.
177/09/2022- Clarifications regarding applicable GST rates

GST & exemptions on certain services

GST classification (goods) based on the
recommendations of the GST Council in its
47th meeting held on 28th – 29th June, 2022
at Chandigarh
189/01/2023- clarification regarding GST rates and

GST classification of certain goods.
190/02/2023- clarification regarding GST rates and

GST classification of certain services.
13/13/2017-GST Clarification of classification of cut pieces of

fabric under GST.
20/20/2017-IGST GST dated 22.11.2017 is issued to clarify

classification and GST rate on Terracotta idols.
27/01/2018-GST Clarifications regarding levy of GST on

accommodation services, betting and
gambling in casinos, horse racing, admission to
cinema, homestays, printing, legal services etc.

GST
28/02/2018-GST Clarifications regarding GST on College

Hostel Mess Fees.
29/3/2018-GST GST dated 25.01.2018 seeks to clarify

applicability of GST on Polybutylene feedstock
and Liquefied Petroleum Gas retained for
the manufacture of Poly Iso Butylene and
Propylene or Di-butyl para Cresol.

GST

GST
97/16/2019-GST Circular clarifying issues regarding exercise

of option to pay tax under notification No.
2/2019- CT(R) dt 07.03.2019 issued.

GST classification (goods) Circular-reg.
152/08/2021- Clarification regarding rate of tax applicable

GST on construction services provided to a
Government Entity, in relation to construction
such as of a Ropeway on turnkey basis
153/09/2021- GST on milling of wheat into flour or

GST paddy into rice for distribution by State
Governments under PDS
154/10/2021- GST on service supplied by State Govt.

GST to their undertakings or PSUs by way of
guaranteeing loans taken by them
155/11/2021- Clarification regarding GST rate on laterals/

GST parts of Sprinklers or Drip Irrigation System
5.11 Refund
2/2/2017-GST Issues related to furnishing of Bond/ Letter

of Undertaking for Exports-Reg.
4/4/2017-GST Regarding issues related to Bond/Letter of
Undertaking for exports without payment of
integrated tax-Reg.
5/5/2017 - GST Circular on Bond/LUT in case of exports
without payment of integrated tax.
8/8/2017-GST Clarification on issues related to furnishing
of Bond/LUT for exports.
17/17/2017 - Manual filing and processing of refund claims
GST in respect of zero-rated supplies. Rescinded
vide Circular No. 125/44/2019 - GST dated
18.11.2019.
18/18/2017 - Refund of unutilized input tax credit of GST
GST paid on inputs in respect of exporters of
fabrics.
24/24/2017-GST Manual filing and processing of refund claims
on account of inverted duty structure, deemed
exports and excess balance in electronic
cash ledger. Rescinded vide Circular No.
125/44/2019 - GST dated 18.11.2019.
36/10/2018-GST Processing of refund application for UIN
entities.
37/11/2018-GST Clarifications on exports related refund
issues. Rescinded vide Circular No.
125/44/2019 - GST dated 18.11.2019.
40/14/2018-GST Clarification on issues related to furnishing

of Bond/Letter of Undertaking for exports-
Reg.
43/17/2018-GST Clarifying the issues arising in refund to UIN.
GST
45/19/2018-GST Clarification on refund related issues.
Rescinded vide Circular No. 125/44/2019
- GST dated 18.11.2019.
48/22/2018-GST Circulars clarifying miscellaneous issues
related to SEZ and refund of unutilized ITC
for job workers.
56/30/2018-GST Clarification on removal of restriction on
refund of accumulated Input Tax Credit on
fabrics.
- GST dated 18.11.2019.
60/34/2018-GST Processing of refund applications filed by
Canteen Stores Department (CSD).
Corrigendum Corrigendum to Circular No. 63/37/2018-GST
63/37/2018 - Clarification regarding processing of refund
GST claims filed by UIN entitles
68/42/2018-GST Notifications issued under CGST Act,
2017 applicable to Goods and Services Tax
(Compensation to States) Act, 2017
70/44/2018 -GST Clarification on certain issues related

to refund. Rescinded vide Circular No.
125/44/2019 - GST dated 18.11.2019.
78/52/2018-GST Clarification on export of services under
GST
- GST dated 18.11.2019.
94/13/2019-GST Seeks to clarify certain refund related issues
under GST. Rescinded vide Circular No.
125/44/2019 - GST dated 18.11.2019.
104/23/2019- Processing of refund applications in FORM
GST GST RFD-01A submitted by taxpayers
wrongly mapped on the common portal-reg.
106/25/2019- Refund of taxes paid on inward supply of
GST indigenous goods by retail outlets established
at departure area of the international airport
beyond immigration counters when supplied
to outgoing international tourist against
foreign exchange - reg.
110/29/2019 - Seeks to clarify the eligibility to file a refund
GST application in FORM GST RFD-01 for a
period and category.
111/30/2019 - Seeks to clarify procedure to claim refund
GST in FORM GST RFD-01 subsequent to
favourable order in appeal or any other
forum.
125/44/2019 - Seeks to clarify the fully electronic refund

GST process through FORM GST RFD-01 and
single disbursement.
135/05/2020 - Circular on Clarification on refund related
GST issues - Reg
139/09/2020-GST Clarification on Refund Related Issues.
147/03//2021- seeks to clarify certain refund related issues

GST
162/18/2021- Clarification in respect of refund of tax

GST specified in section 77(1) of the CGST Act
and section 19(1) of the IGST Act.
166/22/2021 Circular on Clarification on refund related

issues
168/24/2021 Mechanism for filing of refund claim by the

taxpayers registered in erstwhile Union
Territory of Daman & Diu for period prior
to merger with U.T. of Dadra & Nagar Haveli.
173/05/2022- Clarification on issue of claiming refund

GST under inverted duty structure where the
supplier is supplying goods under some
concessional notification.
175/07/2022- Manner of filing refund of unutilized ITC on

GST account of export of electricity.
176/08/2022- Withdrawal of Circular No. 106/25/2019-

GST GST dated 29.06.2019.
181/13/2022-GST Clarification on refund related issues
188/20/2022- Prescribing manner of filing an application

GST for refund by unregistered persons
5.12 Registration
1/1/2017-GST Proper officer for provisions relating to

Registration and Composition levy under the
Central Goods and Services Tax Act, 2017 or
the rules made thereunder-Reg.
3/3/2017 - GST Proper officer relating to provisions other

than Registration and Composition under
the Central Goods and Services Tax Act,
2017-Reg.
69/43/2018-GST Circular on Standard Operating Procedure

for Processing of Applications for
Cancellation of Registration submitted in
FORM GST REG-16
95/14/2019-GST Seeks to clarify verification for grant of new

registration.
99/18/2019-GST Seeks to clarify the extension in time under

sub-section (1) of section 30 of the Act to
provide a one time opportunity to apply for
revocation of cancellation of registration on
or before the 22nd July, 2019 for the specified
class of persons for whom cancellation order
has been passed up to 31st March, 2019.
148/04/2021- Seeks to prescribe Standard Operating

GST Procedure (SOP) for implementation of the
provision of extension of time limit to apply
for revocation of cancellation of registration
under section 30 of the CGST Act, 2017 and
rule 23 of the CGST Rules, 2017.
158/14/2021- Clarification regarding extension of time

GST limit to apply for revocation of cancellation
of registration in view of Notification No.
34/2021-Central Tax dated 29th August, 2021
71/45/2018-GST Clarification on issues pertaining to
registration as a casual taxable person
& recovery of excess Input Tax Credit
distributed by an Input Service distributor
5.13 Returns
7/7/2017-GST System based reconciliation of information

furnished in FORM GSTR-1 and FORM
GSTR-2 with FORM GSTR-3B - regarding.
15 /15/2017 - Due date for generation of FORM GSTR-2A

GST and FORM GSTR-1A in accordance with the
extension of due date for filing FORM GSTR-
1 and FORM GSTR-2 respectively.
26/26/2017-GST Filing of returns under GST.
89/08/2019-GST Seeks to clarify situations of mentioning

details of inter-State supplies made to
unregistered persons in Table 3.2 of FORM
GSTR-3B and Table 7B of FORM GSTR-1.
124/43/2019 - Seeks to clarify optional filing of annual return

GST under notification No. 47/2019-Central Tax
dated 9th October, 2019.
143/13/2020- Provisions relating to Quarterly Return

GST Monthly Payment Scheme
5.14 SOP
39/13/2018-GST Setting up of an IT Grievance Redressal

Mechanism to address the grievances of
taxpayers due to technical glitches on GST
Portal-reg.
122/41/2019- Generation and quoting of Document
GST Identification Number (DIN) on any
communication issued by the officers of the
Central Board of Indirect Taxes and Customs
(CBIC) to tax payers and other concerned
persons- reg.
128/47/2019 - Generation and quoting of Document
GST Identification Number (DIN) on any
communication issued by the officers of the
Central Board of Indirect Taxes and Customs
(CBIC) to tax payers and other concerned
persons.
131/1/2020-GST Standard Operating Procedure (SOP) to be
followed by exporters -reg.
136/06/2020- Clarification in respect of various measures
GST announced by the Government for providing
relief to the taxpayers in view of spread of
Novel Corona Virus (COVID-19) - Reg
137/07/2020- Circular clarifying issues in respect of

GST challenges faced by registered persons in
implementation of provisions of GST issued
- Reg
141/11/2020- Clarification in respect of various measures

GST announced by the Government for providing
relief to the taxpayers in view of spread
COVID-19
129/48/2019 - Standard Operating Procedure to be

GST followed in case of non-filers of returns-reg.
145/01/2021- Standard Operating Procedure (SOP)
GST for implementation of the provision of
suspension of registrations under sub-rule
(2A) of rule 21A of CGST Rules, 2017.
5.15 Transitional Provisions
180/12/2022- Guidelines for filing/revising TRAN-1/

GST TRAN-2 in terms of order dated 22.07.2022
& 02.09.2022 of Hon’ble Supreme Court
in the case of Union of India vs. Filco Trade
Centre Pvt. Ltd
182/14/2022- Guidelines for verifying the Transitional

GST Credit in light of the order of the Hon’ble
Supreme Court in the Union of India vs. Filco
Trade Centre Pvt. Ltd., SLP(C) No. 32709-
32710/2018, order dated 22.07.2022 &
02.09.2022
5.16 Value of Supply
06/06/2017- CGST dated 27.08.2017 is issued to clarify

CGST classification and GST rate on lottery.
5.17 Miscellaneous
144/14/2020- Waiver from recording of UIN on the invoices

GST for the months of April 2020 to March 2021
161/17/2021- Clarification relating to export of services-

GST condition (v) of section 2(6) of the IGST Act
2017

Roles Responsibilities A Handbook For CGST Officers

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Roles & Responsibilities

A Handbook for CGST Officers

Chennai Outer GST & Central Excise

2. The Handbook, a ready reckoner, would certainly help the

3. I am very pleased to see that it is designed in a user-friendly

I take this opportunity to extend my gratitude to Shri. Mandalika Srinivas,

Quick Joint Commissioner

4. Instructions & Guidelines23

Rule 56(6) If any taxable goods are found to be stored at

Rule 58(5) The owner or the operator of the go down shall

Rule 68 Notice to non filers of returns

Sec 25 (8) Suo moto registration: Superintendent can

Sec 29(1)-(6) Cancellation or suspension of registration

Rule 10 Issue of registration certificate

Rule 12 Grant of registration to taxpayers involved in

Rule 17 Assignment of UIN to certain identities

1.2.2 Assessment, Scrutiny & Audit

Sec 35(6) The Superintendent shall determine the tax

Sec 61 Superintendent is the proper officer for carrying

Sec 62 Superintendent is the proper officer for carrying

Sec 65 Superintendent is the proper officer for issuing

1.2.3 Power to Summon

Sec 73 Determination of tax not paid or short paid or

2.1 Divisional Deputy/ Assistant Commissioner

Rule 86(4) Recrediting the rejected amount back to the

Sec 60(1) Provisional assessment of tax

Rule 98 Provisional Assessment

Sec 63 Assessment of unregistered persons

Sec 64(1) Summary assessment

Sec 65(6) The concerned DC/AC shall inform an auditee

2.1.4 Demands & Recovery

74(3) Statement of Demand for periods other than those

74(5) Ascertaining the tax short paid and ensuing

74(9) The power to issue an order against notice issued

Sec 76 Show cause notice to person who has collected

Sec 79(1) DC/AC is the proper officer for recovery of tax

2.1.4 Demands & Recovery

2.2 Headquarters’ Preventive Deputy/ Assistant

2.2.1 Offences & Penalties

Sec 123 DC/AC can impose penalty for failure to furnish

Sec 127 DC/AC can impose penalty on a person liable to

2.2.2 Inspection, search and seizure

Sec 129 Issue of show cause notice and subsequent order

The notice must be issued within seven days of

Sec 130(6),(7) DC/AC is the proper officer for adjudging

2.2.3 Demands & Recovery

Atleast 6 months before the due date for passing an

74(3) Statement of Demand for periods other than

74(5) Ascertaining the tax short paid and ensuing

74(9) The power to issue an order against notice issued

Sec 76 Show cause notice to person who has collected

Sec 79(1) DC/AC is the proper officer for recovery of tax

Rule 145 Recovery from a third person (Garnishee notice

2.2.3 Demands & Recovery

Rule 143 Recovery by deduction from any money owed

Rule 144 Recovery by sale of goods under control of

Rule 146 Recovery through execution of a decree of a civil

Rule 147 Recovery by sale of movable and immovable

Rule 151 Attachment of debt and shares

Rule 152 Attachment of property in custody of public

Rule 153 Attachment of interest in partnership

Rule 155 Recovery through land revenue authority

Rule 156 Recovery through courts, as if it were a fine

4. Instructions & Guidelines23